JARDIPLUS IMMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JARDIPLUS IMMO
Largest movements
- Tangible fixed assets -€7,754
down €7,754 (-7.5%), from €102,809 to €95,055
- Deferred charges and accrued income +€6,000
up €6,000 (+33.9%), from €17,720 to €23,720
- Cash +€2,463
up €2,463 (+8.0%), from €30,872 to €33,335
mainly Depreciation (+€7,754) and Net result for the year (+€4,452)
- Debts after one year -€6,064
down €6,064 (-10.5%), from €57,659 to €51,595
- Profit (loss) carried forward +€4,452
up €4,452 (+8.6%), from €51,486 to €55,938
- Accrued charges and deferred income +€2,001
up €2,001 (+3041.3%), from €66 to €2,067
- Current portion of long-term debt +€1,683
up €1,683 (+29.2%), from €5,762 to €7,445
- Gross operating margin -€3,823
down €3,823 (-17.0%), from €22,543 to €18,721
- Taxes -€896
down €896 (-34.5%), from €2,600 to €1,704
- Financial charges -€249
down €249 (-6.7%), from €3,714 to €3,465
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,401 | €152,110 | +€709 | +0.5% |
| Fixed assets | 21/28 | €102,809 | €95,055 | -€7,754 | -7.5% |
| Tangible fixed assets | 22/27 | €102,809 | €95,055 | -€7,754 | -7.5% |
| Land and buildings | 22 | €102,809 | €95,055 | -€7,754 | -7.5% |
| Current assets | 29/58 | €48,592 | €57,055 | +€8,463 | +17.4% |
| Cash at bank and in hand | 54/58 | €30,872 | €33,335 | +€2,463 | +8.0% |
| Deferred charges and accrued income | 490/1 | €17,720 | €23,720 | +€6,000 | +33.9% |
| Total equity and liabilities | 10/49 | €151,401 | €152,110 | +€709 | +0.5% |
| Equity | 10/15 | €82,486 | €86,938 | +€4,452 | +5.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | €1,000 | - | -€1,000 | |
| Distributable reserves | 133 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €51,486 | €55,938 | +€4,452 | +8.6% |
| Amounts payable | 17/49 | €68,914 | €65,172 | -€3,742 | -5.4% |
| Amounts payable after more than one year | 17 | €57,659 | €51,595 | -€6,064 | -10.5% |
| Financial debts | 170/4 | €57,659 | €51,595 | -€6,064 | -10.5% |
| Amounts payable within one year | 42/48 | €11,190 | €11,510 | +€321 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €5,762 | €7,445 | +€1,683 | +29.2% |
| Trade debts | 44 | €2,258 | €1,845 | -€412 | -18.3% |
| Suppliers | 440/4 | €2,258 | €1,845 | -€412 | -18.3% |
| Taxes, remuneration and social security | 45 | €2,600 | €1,650 | -€950 | -36.5% |
| Taxes | 450/3 | €2,600 | €1,650 | -€950 | -36.5% |
| Other amounts payable | 47/48 | €570 | €570 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €2,067 | +€2,001 | +3041.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,754 | €7,754 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,339 | €1,350 | +€11 | +0.8% |
| Gross operating margin | 9900 | €22,543 | €18,721 | -€3,823 | -17.0% |
| Operating profit (loss) | 9901 | €13,451 | €9,617 | -€3,834 | -28.5% |
| Financial income | 75/76B | €1 | €4 | +€3 | +286.4% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +286.4% |
| Financial charges | 65/66B | €3,714 | €3,465 | -€249 | -6.7% |
| Recurring financial charges | 65 | €3,714 | €3,465 | -€249 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €9,738 | €6,156 | -€3,582 | -36.8% |
| Income taxes | 67/77 | €2,600 | €1,704 | -€896 | -34.5% |
| Profit (loss) for the period | 9904 | €7,137 | €4,452 | -€2,686 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,137 | €4,452 | -€2,686 | -37.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.